FEDERAL · 26 U.S.C. · Chapter Subchapter A—Civil Actions by the United States
Action for recovery of erroneous refunds
26 U.S.C. § 7405
Title26 — Internal Revenue Code
ChapterSubchapter A—Civil Actions by the United States
This text of 26 U.S.C. § 7405 (Action for recovery of erroneous refunds) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7405.
Text
(a)Refunds after limitation period
Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States.
(b)Refunds otherwise erroneous
Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States.
(c)Interest
(d)Periods of limitation
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Editorial Notes
For provision relating to interest on erroneous refunds, see section 6602.
For periods of limitations on actions under this section, see section 6532(b).
For periods of limitations on actions under this section, see section 6532(b).
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26 U.S.C. § 7405, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7405.